Michael Hollen, D.D.S., P.C. v. Cir

Eighth Circuit

Michael Hollen, D.D.S., P.C. v. Cir

437 F. App'x 525

CourtCourt of Appeals for the Eighth Circuit

DecidedNovember 16, 2011

Docket11-1725

StatusUnpublished

This text of 437 F. App'x 525 (Michael Hollen, D.D.S., P.C. v. Cir) is published on Counsel Stack Legal Research, covering Court of Appeals for the Eighth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Michael Hollen, D.D.S., P.C. v. Cir, 437 F. App'x 525 (8th Cir. 2011).

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Opinion

PER CURIAM.

Michael C. Hollen, D.D.S., P.C., appeals the tax court’s 1 decision sustaining a determination by the Commissioner of Internal Revenue that its employee stock ownership plan did not qualify under 26 U.S.C. § 401(a), and that its employee stock ownership trust was not exempt under 26 U.S.C. § 501(a), for the plan year ending in 1987 and all subsequent plan years. Having carefully reviewed the record and the parties’ arguments on appeal, we agree with the tax court’s decision and find no basis for reversal. See Steel Balls, Inc. v. Comm’r, 69 T.C.M. (CCH) 2912, 2918-19, 1995 WL 357800 (1995) (Commissioner was “clearly within the allowable range of discretion” when he recharacterized certain dividends as employer contributions), aff'd 89 F.3d 841 (8th Cir.1996) (unpublished per curiam); see also Namyst v. Comm’r, 435 F.3d 910, 912 (8th Cir.2006) (standards of review); Campbell v. Comm’r, 164 F.3d 1140, 1142 (8th Cir.1999) (decisions of tax court are reviewed on same basis as decisions from civil trial before federal district court; taxpayer bears burden of proving that determination made by Commissioner was erroneous); cf. Stearns v. Hertz Corp., 326 F.2d 405, 408 (8th Cir.1964) (in case involving appeal from civil action, affidavit produced for first time in reply brief appendix would not be considered because it was not presented to trial court; appeal is to be determined upon record below). Accordingly, we affirm. See 8th Cir. R. 47B.

1

. The Honorable David Laro, United States Tax Court Judge.

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PER CURIAM.

Michael C. Hollen, D.D.S., P.C., appeals the tax court’s 1 decision sustaining a determination by the Commissioner of Internal Revenue that its employee stock ownership plan did not qualify under 26 U.S.C. § 401(a), and that its employee stock ownership trust was not exempt under 26 U.S.C. § 501(a), for the plan year ending in 1987 and all subsequent plan years. Having carefully reviewed the record and the parties’ arguments on appeal, we agree with the tax court’s decision and find no basis for reversal. See Steel Balls, Inc. v. Comm’r, 69 T.C.M. (CCH) 2912, 2918-19, 1995 WL 357800 (1995) (Commissioner was “clearly within the allowable range of discretion” when he recharacterized certain dividends as employer contributions), aff'd 89 F.3d 841 (8th Cir.1996) (unpublished per curiam); see also Namyst v. Comm’r, 435 F.3d 910, 912 (8th Cir.2006) (standards of review); Campbell v. Comm’r, 164 F.3d 1140, 1142 (8th Cir.1999) (decisions of tax court are reviewed on same basis as decisions from civil trial before federal district court; taxpayer bears burden of proving that determination made by Commissioner was erroneous); cf. Stearns v. Hertz Corp., 326 F.2d 405, 408 (8th Cir.1964) (in case involving appeal from civil action, affidavit produced for first time in reply brief appendix would not be considered because it was not presented to trial court; appeal is to be determined upon record below). Accordingly, we affirm. See 8th Cir. R. 47B.

1

. The Honorable David Laro, United States Tax Court Judge.

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437 F. App'x 525, Counsel Stack Legal Research, https://law.counselstack.com/opinion/michael-hollen-dds-pc-v-cir-ca8-2011.

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